Key Determinants of AIS Adoption: Behavioral Intentions and Usage Patterns

Susanto Wibowo, Rr. Dian Anggraeni

Abstract


The current study focuses on evaluating the key determinants influencing the adoption and usage behavior of Accounting Information Systems (AIS) in Indonesian organizations. A quantitative approach was adopted the study collected data from 400 participants through the use of formalized questionnaires, representing individuals from both the public and private sectors. PLS-SEM was utilized to analyze both the measurement indicators and the structural framework of the model. The results show that core variables from the UTAUT—Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions—significantly affect Behavioral Intention to adopt AIS. Moreover, the incorporation of Organizational Culture and National Digital Policy into the extended UTAUT-OCNP model significantly enhances its predictive power, indicating that cultural and institutional contexts play a critical role in reinforcing users’ intentions. Behavioral Intention is also proven to mediate the relationship between these determinants and actual system usage behavior, underscoring its essential role in driving technology adoption. Theoretically, the study contributes by contextualizing the UTAUT model to fit collectivist and policy-driven environments like Indonesia, providing a deeper understanding of AIS adoption in emerging economies. Practically, the findings suggest that organizations and policymakers should align digital transformation strategies with internal cultural values and national policy frameworks to promote successful and sustainable AIS implementation. This research offers novelty through the development of the UTAUT-OCNP model, which integrates micro-level behavioral factors and macro-level institutional influences into a single comprehensive framework, extending the existing technology adoption literature with a culturally and contextually grounded approach.

Keywords


Accounting Information Systems;UTAUT;Organizational Culture;National Digital Policy;Behavioral Intention

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References


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DOI: https://doi.org/10.17509/jaset.v17i2.88174

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